Recognition of revenue, operating profit, ordinary profit and net profit
First written in FY2023-Q2. 5 of 13 entries say "Restated". Latest entry: 2026-07-29.
The whole theme swung hardest in 2026: 19 of 79 companies on the "Worse" side.
33 other companies' latest entry also says "Other".
- 2026-07-29OtherEarnings
「Operating loss was ¥662 million, compared with operating profit of ¥1,440 million in the same period of the previous year.」
In the first quarter, the company moved from operating profit in the same period of the previous year to an operating loss, recording an ordinary loss of ¥782 million and a quarterly net loss attributable to owners of the parent of ¥580 million. - FY2026Revenue growth with a substantial decline in profitAnnual report
「Revenue was ¥200,834 million, up 6.5% from the previous consolidated fiscal year. Operating profit was ¥12,354 million, down 50.6%. After foreign-exchange losses and other items, ordinary profit was ¥11,756 million, down 53.2%. As a result, net income attributable to owners of the parent was ¥8,733 million, down 55.4%.」
Revenue increased, while operating profit, ordinary profit and net income all declined substantially, changing the status from lower revenue and profit in the previous period to higher revenue and substantially lower profit. - FY2026-H1Substantial year-on-year declines in revenue and profitAnnual report
「Revenue for the interim consolidated fiscal period was ¥87,209 million, down 12.1% from the previous interim period. In addition, foreign-exchange losses arose from valuation and translation differences on foreign-currency-denominated receivables and payables as the yen appreciated toward the end of the period, resulting in ordinary profit of ¥2,792 million, down 80.9%. As a result, interim net income attributable to owners of the parent was ¥2,058 million, down 82.2%.」
Revenue fell 12.1%, operating profit 75.8%, ordinary profit 80.9% and interim net income attributable to owners of the parent 82.2%, resulting in substantially lower revenue and profit year on year. - FY2025-H1Year-on-year declines in revenue and profitAnnual report
「Revenue for the interim consolidated fiscal period was ¥99,181 million, down 15.2% from the previous interim period. In addition, foreign-exchange losses arose from valuation and translation differences on foreign-currency-denominated receivables and payables as the yen appreciated toward the end of the period, resulting in ordinary profit of ¥14,637 million, down 28.4%.」
Revenue was ¥99,181 million and ordinary profit was ¥14,637 million, resulting in lower revenue and profit year on year. - FY2024AdvancedAnnual report
「Revenue increased from the previous consolidated fiscal year to ¥221,246 million, up 14.8%. In addition, foreign-exchange gains recorded as non-operating income resulted in ordinary profit of ¥37,122 million, up 58.4%, and net income attributable to owners of the parent of ¥26,134 million, up 32.2%.」
Revenue was ¥221,246 million, operating profit was ¥35,510 million, ordinary profit was ¥37,122 million and net income was ¥26,134 million, with the main profit figures increasing from the previous year. - FY2024-Q3RestatedAnnual report
「Cost of sales was ¥87,360 million, up 18.5% year on year, because product revenue increased and because of the impact of yen depreciation. Selling, general and administrative expenses were ¥54,334 million, up 12.4%, including development expenses of ¥38,255 million, up 7.7%, because development projects using advanced processes increased and because of the impact of yen depreciation. Operating profit was ¥27,944 million, up 66.8%. In addition, foreign-exchange gains outside operating income resulted in ordinary profit of ¥29,302 million, up 60.4%, and net income attributable to owners of the parent of ¥20,300 million, up 33.1%.」
Higher product revenue, advanced-process development projects, yen depreciation and foreign-exchange gains resulted in operating profit of ¥27,944 million, ordinary profit of ¥29,302 million and net income attributable to owners of the parent of ¥20,300 million. - FY2024-Q2RestatedAnnual report
「Operating profit was ¥18,676 million, up 78.6% year on year. In addition, foreign-exchange gains outside operating income resulted in ordinary profit of ¥20,448 million, up 66.3%, and net income attributable to owners of the parent of ¥15,293 million, up 52.7%.」
The disclosure reports the main profits generated by higher product revenue, advanced-process development projects, yen depreciation and foreign-exchange gains. - FY2024-Q1RestatedAnnual report
「Cost of sales was ¥34,496 million, up 73.7% year on year, because product revenue increased and because of the impact of yen depreciation. Selling, general and administrative expenses were ¥16,842 million, up 16.3%, including development expenses of ¥12,160 million, up 15.0%, because development projects using advanced processes increased and because of the impact of yen depreciation. Operating profit was ¥10,109 million, up 80.7%. In addition, foreign-exchange gains outside operating income resulted in ordinary profit of ¥11,109 million, up 67.2%, and net income attributable to owners of the parent of ¥7,952 million, up 57.2%.」
Higher product revenue, advanced-process development projects, yen depreciation and foreign-exchange gains resulted in operating profit of ¥10,109 million, ordinary profit of ¥11,109 million and net income attributable to owners of the parent of ¥7,952 million. - FY2023RestatedAnnual report
「Revenue was ¥192,767 million, up 64.7% from the previous consolidated fiscal year. Operating profit was ¥21,711 million, up 156.5%, ordinary profit was ¥23,440 million, up 159.0%, and net income attributable to owners of the parent was ¥19,763 million, up 164.2%.」
Revenue, operating profit, ordinary profit and net income attributable to owners of the parent are disclosed as full-year results. - FY2023-Q3RestatedAnnual report
「Cost of sales was ¥73,752 million, reflecting higher product revenue and the impact of yen depreciation. Selling, general and administrative expenses were ¥48,341 million, including development expenses of ¥35,507 million, because development projects using advanced processes increased and because of the impact of yen depreciation. Operating profit was ¥16,748 million. In addition, foreign-exchange gains outside operating income resulted in ordinary profit of ¥18,266 million and net income attributable to owners of the parent of ¥15,246 million.」
Higher revenue, advanced-process development projects, yen depreciation and foreign-exchange gains resulted in operating profit of ¥16,748 million, ordinary profit of ¥18,266 million and net income attributable to owners of the parent of ¥15,246 million. - FY2023-Q2First statedAnnual report
「Operating profit for the cumulative second quarter of the current consolidated fiscal period was ¥10,456 million, ordinary profit was ¥12,295 million, and net income attributable to owners of the parent was ¥10,013 million.」
The disclosure gives the main profit figures for the cumulative quarter.